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Sipayung, Bonarsius
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Reformulation Of Value Added Tax (Vat) Tariff Policy In Indonesia Sipayung, Bonarsius
Journal of Tax Law and Policy Vol. 2 No. 2 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i2.498

Abstract

The dominance of certain groups of people who criticise the increase in the Value Added Tax(VAT)rate in Indonesia to 12% since 1 January 2025 and the scarcity of studies or research related to the review of the VAT rate increase in Indonesia, it is necessary to conduct a juridical and philosophical review of the VAT rate increase policy. Based on a normative juridical study, two conclusions are drawn in this study. First, the VAT rate regulation in Indonesia has been regulated since the enactment of the VAT Law in 1983. Second, an increase in VAT rates above 11% can be achieved by reformulating the VAT rate policy in handling the challenges of digitalisation while still considering the principles of justice and appropriate targeting. It is recommended that the VAT rate increase consider other VAT policy improvements, such as removing the imposition ofVAT on necessities, health services, education services, social services, and other services, imposing special rates on certain types of goods/services, namely Final VAT, and adjusting the VAT threshold.
The Effect of Value Added Tax (VAT) Revenue Ratio and C-Efficiency Ratio on Tax Ratio in Indonesia Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Journal of Tax Law and Policy Vol. 3 No. 1 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i1.503

Abstract

Indonesia's tax ratio has been dominated by income tax (PPh) for the past ten years, exceeding 50%. The overall objective of Value Added Tax (VAT), which is to tax consumption broadly, should suggest a greater role for VAT in increasing the tax ratio in Indonesia. Based on the multiple linear regression method on the data of tax ratio, VRR, and C-efficiency of VAT from 2014 to 2022, this study produces 3 (three) conclusions. First, VRR affects the tax ratio. Second, the C-Efficiency ratio affects the tax ratio. Third, the VRR and C-Efficiency Ratio of VAT simultaneously affect the tax ratio. VRR and C-Efficiency Ratio of VAT affect the variable tax ratio by 91.8%, while other variables outside this regression equation influence 8.2%. It is recommended that in increasing the C-efficiency of VAT, Indonesian tax authorithy must reformulate the VAT regulations by paying attention again to VAT regulations related to the budgetary function and regulatory functions which have a direct influence on the calculation of C-Efficiency of VAT. The reformulation of VAT regulations also must be accompanied by VAT enforcement as the consequence of the implementation of the self-assessment system in Indonesia.
Effect of VAT C-Efficiency Ratio, VAT Buoyancy, and VAT Elasticity on Value Added Tax (VAT) Revenue Ratio in Indonesia Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Journal of Tax Law and Policy Vol. 3 No. 2 (2024): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v3i2.515

Abstract

Value Added Tax (VAT) is one of the mainstays of tax revenue that many jurisdictions, including Indonesia, can rely on in the future given the tendency in the digital era for competition to reduce corporate income tax rates in many countries and modern society faces challenges to deal with tax avoidance. Given the lack of research on VAT performance from 1984-2022, it is necessary to analyze and determine the influence of VAT C-Efficiency Ratio, VAT Buoyancy, and VAT Elasticity on VRR in Indonesia. Based on the Structural Equation Model (SEM) method, it is concluded that VAT C-efficiency has a positive and significant effect on VRR, VAT Buoyancy has a negative and insignificant effect on VRR, and VAT Elasticity has a negative and significant effect on VRR. While simultaneously, VAT C-efficiency, VAT Buoyancy, and VAT Elasticity greatly influence VRR. It is recommended that VRR be improved by increasing VAT C-efficiency.
Pajak Karbon dan Dampaknya terhadap Inovasi Carbon Offset di Indonesia: Suatu Perspektif Pembiayaan Hijau Sipayung, Bonarsius
Scientia Business Law Review (SBLR) Vol. 3 No. 2 (2024): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sblr.v3i2.586

Abstract

Perubahan iklim global menuntut respons kebijakan yang efektif dalam mengurangi emisi gas rumah kaca (GRK). Indonesia telah mengadopsi pajak karbon sebagai instrumen ekonomi berbasis pasar yang diatur dalam Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP), dengan tarif awal Rp30,00 per kilogram CO₂e dan fokus awal pada sektor PLTU batubara. Kajian ini menganalisis bagaimana kerangka hukum pajak karbon Indonesia mendukung inovasi mekanisme carbon offset, tantangan hukum dan kelembagaan dalam integrasi antara keduanya, serta peran strategis pajak karbon dalam mendorong pembiayaan hijau. Dengan menggunakan pendekatan yuridis-normatif dan analisis kebijakan, kajian ini mengidentifikasi bahwa kerangka hukum Indonesia telah menyediakan landasan awal melalui berbagai peraturan, seperti Perpres No. 98 Tahun 2021 dan regulasi teknis lainnya, yang memungkinkan sinergi antara pajak karbon dan perdagangan karbon. Namun, implementasi menghadapi hambatan berupa keterlambatan teknis, minimnya infrastruktur, dan lemahnya koordinasi antar lembaga. Pajak karbon memiliki potensi sebagai katalisator pembiayaan hijau jika diarahkan untuk mendukung proyek carbon offset berbasis teknologi rendah emisi, reforestasi, dan energi terbarukan. Rekomendasi mencakup penyusunan peta jalan integratif, penguatan kerangka hukum pelaksana, peningkatan kapasitas teknis, dan transparansi dalam penggunaan dana. Penelitian ini memberikan kontribusi baru dalam literatur hukum lingkungan dan fiskal dengan menekankan pentingnya reformasi kelembagaan untuk mendukung ekosistem pembiayaan hijau berkelanjutan melalui inovasi carbon offset berbasis kebijakan pajak.
Pajak dan Mekanisme Pasar Karbon di Indonesia: Peran dalam Keuangan Berkelanjutan Sipayung, Bonarsius
Journal of Sustainable Development Issues Vol. 3 No. 1 (2024): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jsdi.v3i1.588

Abstract

Studi ini mengkaji peran pajak karbon dan mekanisme pasar karbon dalam kerangka kebijakan keuangan berkelanjutan di Indonesia. Fokus utama diarahkan pada tiga isu strategis: (1) efektivitas instrumen pajak dalam mendukung pengembangan pasar karbon; (2) tantangan hukum dan kelembagaan dalam integrasi sistem perpajakan dengan mekanisme pasar karbon nasional dan internasional; serta (3) kontribusi penerimaan pajak karbon terhadap pembiayaan kebijakan iklim dan pencapaian Sustainable Development Goals (SDGs). Indonesia telah menetapkan target ambisius dalam pengurangan emisi gas rumah kaca (GRK) dan menerapkan kebijakan seperti UU HPP, Perpres No. 98 Tahun 2021, serta peluncuran Bursa Karbon Indonesia. Studi ini menunjukkan bahwa kombinasi pajak karbon dan perdagangan emisi dapat menciptakan insentif ekonomi untuk transisi menuju ekonomi rendah karbon. Namun, implementasi kebijakan ini dihadapkan pada tantangan seperti ketidakselarasan regulasi, koordinasi antar lembaga, dan keterbatasan kapasitas institusional. Penerimaan dari pajak karbon berpotensi mendanai proyek energi terbarukan, adaptasi perubahan iklim, inovasi teknologi rendah karbon, dan program sosial-ekologis lainnya. Temuan ini menegaskan bahwa penguatan kerangka hukum, tata kelola institusi, serta akuntabilitas fiskal merupakan kunci bagi efektivitas sistem penetapan harga karbon dalam mendukung agenda pembangunan berkelanjutan Indonesia.
RECONSTRUCTING THE VAT THRESHOLD IN INDONESIA: A LITERATURE REVIEW Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Scientium Law Review (SLR) Vol. 2 No. 2 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i2.507

Abstract

The high threshold to be confirmed as a taxable entrepreneur in Indonesia, which is the amount of gross turnover and/or gross income in a fiscal year of at least Rp 4.8 billion, has attracted criticism from several quarters, including the World Bank. There are even studies that argue the need to determine the ideal VAT threshold in a country, considering that a high threshold will reduce VAT revenue, while a low threshold will impose high compliance costs on small businesses. Based on a normative legal study, this study reaches two conclusions. First, the provisions governing the current VAT threshold in Indonesia have undergone several changes since the enactment of the 1984 VAT/PPnBM Law, with the latest provision stipulating that the amount of gross turnover and/or gross income in a fiscal year must be at least Rp. 4.8 billion. Second, the legal reconstruction of the VAT threshold in Indonesia needs to be carried out while still harmonising with other VAT policies, such as tariffs and the expansion of the VAT base, and taking into account benchmarking in several countries. It is recommended that there be a change in VAT policy on the threshold by not applying a threshold that is too high, taking into account the principle of neutrality, suggestions from competent world institutions such as the World Bank, and benchmarking with several developed countries that have a good VAT system and the imposition of VAT thresholds is not too high, such as Australia, Malaysia, Singapore, and Switzerland.   
Value Added Tax (VAT) Objects in Digitalization Era: A Juridical Historical Study in Indonesia Sipayung, Bonarsius; Arsal, Yon; Hamzah, Muhammad Zilal
Journal of Tax Law and Policy Vol. 2 No. 3 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i3.518

Abstract

The digitalization era has raised tax avoidance and tax evasion challenges which affect the value added tax (VAT) ratio in Indonesia. Based on normative juridical studies, this study produces 2 (two) conclusions. First, the VAT objects in the prevailing VAT law in Indonesia, which had undergone 5 (five) changes from 1983 to 2021, have not yet regulated several VAT objects in the digitalization era. It can be seen from the potential for tax avoidance and tax evasion in the digitalization era. Second, reformulation of ideal VAT objects in digitalization era in Indonesia can be carried out by expanding the scope of VAT objects based on developments in taatbestand. The tax authority in Indonesia, namely the Directorate General of Taxes, needs to consider expanding the VAT object by applying the certainty principle and comparing it with the provisions in several other countries, such as Singapore, Switzerland and Russia.
Co-Authors Arsal, Yon Muhammad Zilal Hamzah, Muhammad Zilal